HS Code 39123100
Carboxymethylcellulose And Its Salts, In Primary Forms
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 39123100 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Carboxymethylcellulose And Its Salts, In Primary Forms is classified under HS code 39123100, which sits in heading 3912 (Cellulose and its chemical derivatives, n.e.c. or included, in primary forms) of chapter 39 (Plastics and articles thereof).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 39123100 in 6 of 6 months, totalling 2,171,260 kg at an assessable value of BDT 719,460,941. That is an average of BDT 331 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 441st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 420,065 kg | BDT 141,126,337 | BDT 336 |
| January 2026 | 385,712 kg | BDT 119,707,923 | BDT 310 |
| February 2026 | 243,633 kg | BDT 97,765,664 | BDT 401 |
| March 2026 | 384,309 kg | BDT 128,043,464 | BDT 333 |
| April 2026 | 379,347 kg | BDT 129,822,303 | BDT 342 |
| May 2026 | 358,194 kg | BDT 102,995,250 | BDT 288 |
Bonded imports. A further 300 kg worth BDT 364,419 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 39 contains 185 tariff lines, averaging 57.55%. At 33.63%, 39123100 sits below that average by 23.92 percentage points. It is the 122nd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.